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TEMPLE PACKAGING PVT. LTD.
(Appellate Authority for Advance Ruling, Daman Diu and DNH)

Hon'ble Judges:

SEEMA ARORA
GAURAV SINGH RAJAWAT
Pet. Counsel
Dinesh H. Mehta
Vikas Somaya
Res. Counsel
---

Petitioner / Applicant

TEMPLE PACKAGING PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Daman Diu and DNH

Date Oct 5, 2021
Order No.

01/AAAR/Temple/DMN/UTGST/2020-21/17096-21

Citation

2021(10) TAXREPLY 5474
Original Order
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ORDER

The present appeal has been filed under Section 100 (1) of the Union Territory Goods & Services Tax Act 2017 /Central Goods & Services Tax Act 2017 (hereinafter referred to the Act') by M/s. Temple Packaging Pvt. Ltd., (herein after referred to as the appellant” for the sake of brevity) The appeal is filed against the Order No.01/Daman/2019-20-AR dated 18.07.2019 passed by the Union Territory Authority for Advance ruling on the application for advance ruling filed by the appellant. The appellant is registered under GST vide GSTIN 25AAACT9039P1ZR. BRIEF FACTS OF THE CASE The appellant is engaged in the activity of printing leaflets (further divided into insert/outsert) and falling under CHS No. 4901, the said product is manufactured out of the inputs namely paper/ink owned by the appellants and content supplied by the clients mainly located in the pharmaceutical sector. The leaflets manufactured by the appellants are sold to the clients on agreed c....

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